TAX POLICY

BULANA Oleksandra

Trends in application of the budget and tax mechanisms of the state aid to the enterprises in Ukraine

Basic trends in application of the budget and tax mechanisms of the state aid to the enterprises in Ukraine during 2009—2012 are considered. Conclusion about low performance level of mechanisms in use is done; main ways to improve such mechanisms are substantiated.

Keywords:fiscal support for enterprises, government funding, tax incentives, state guarantees.

JEL: Н22, Н25, Н32, Н44.

BULANA O. . Trends in application of the budget and tax mechanisms of the state aid to the enterprises in Ukraine / O. . BULANA // Фінанси України. - 2013. - № 8. - C. 44-53.